Select Most Important IROs
After the AI generates your IRO list, you review and select which IROs will be included as questions in your stakeholder assessment.
What the AI generates
The AI produces a comprehensive list of Impacts, Risks, and Opportunities (IROs) — often over 1,000 entries — covering all relevant ESRS topics based on your business activities, uploaded documents, and sector context. Each IRO is mapped to an ESRS subtopic and categorized as a positive impact, negative impact, financial risk, or financial opportunity.
Selecting your shortlist
Your task is to shortlist the IROs that will be put to stakeholders as scoring questions. Expect this step to take approximately 4 hours.
When selecting, apply the following minimum criteria:
- Include at least 2 IROs per ESRS subtopic — at minimum one impact and one financial IRO.
- Prioritise negative impacts — these carry higher materiality weight and are typically more significant from a CSRD perspective.
- Deselect IROs that are clearly not relevant to your organization's context. You do not need to include every generated IRO.
ESRS topics covered
The IROs are organized across the full set of ESRS topics:
| Pillar | Topics |
|---|---|
| Environment | E1 Climate change, E2 Pollution, E3 Water & marine resources, E4 Biodiversity & ecosystems, E5 Resource use & circular economy |
| Social | S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, S4 Consumers & end-users |
| Governance | G1 Business conduct |
Focus your selection time on topics most relevant to your sector and business activities. Stakeholders will score the IROs you select, so the quality of your shortlist directly affects the quality of your materiality results.